https://www.taxtmi.com/caselaws?id=82969 The Tribunal upheld the confiscation of a Mercedez Benz Van under Sections 111(d) and 111(o) of the Customs Act, 1962, due to illegal importation. The vehicle valued at Rs. 1,15,000 was confiscated, as subsequent purchasers could not regularize it without paying customs duty. However, the penalty of Rs. 28,750 imposed on the appellant was set aside, as there was insufficient evidence of his involvement in the illegal importation. The Tribunal extended the benefit of doubt to the appellant, despite concerns about his negligence in verifying the vehicle's legal status before purchase. en-us Mon, 03 Jan 1994 00:00:00 +0530 Fri, 08 Jul 2011 15:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82969 The Tribunal upheld the confiscation of a Mercedez Benz Van under Sections 111(d) and 111(o) of the Customs Act, 1962, due to illegal importation. The vehicle valued at Rs. 1,15,000 was confiscated, as subsequent purchasers could not regularize it without paying customs duty. However, the penalty of Rs. 28,750 imposed on the appellant was set aside, as there was insufficient evidence of his involvement in the illegal importation. The Tribunal extended the benefit of doubt to the appellant, despite concerns about his negligence in verifying the vehicle's legal status before purchase. Case-Laws Customs Mon, 03 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82969